Us Code § 621 - Machinery belting processed from cotton; exemption from tax

Full text of Us Code United States Code § 621 — Machinery belting processed from cotton; exemption from tax, with citation guidance and answers to common questions.

§ 621. Machinery belting processed from cotton; exemption from tax

The provisions of section 616 of this title, shall not apply to articles of machinery belting processed wholly or in chief value from cotton, if such processing was completed prior to January 1, 1930.

(June 26, 1934, ch. 753, §1, 48 Stat. 1223.)

Editorial Notes

Codification

Section was not enacted as part of the Agricultural Adjustment Act which comprises this chapter.

Constitutionality

Unconstitutionality of processing and floor stock taxes, see note set out under section 616 of this title.

About This Section

7 U.S.C. § 621 is part of Title 7 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.

This section may be cited in legal writing as 7 U.S.C. § 621. For the most current official text, including any recent amendments, use the official source links below. Do not rely on this page as the sole authority for legal citation or litigation.

How to Read This Statute

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Sources

Frequently Asked Questions About Us Code § 621

What does United States Code § 621 cover?

Section 621 ("Machinery belting processed from cotton; exemption from tax") is part of the United States Code, the codified statutory law of Us Code. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Us Code § 621?

A common citation format is "United States Code § 621" (Us Code). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Us Code law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Us Code official source linked on this page or consult a licensed Us Code attorney.

How does Us Code § 621 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Us Code can advise on how this section applies to you. Contact your state or local bar association for a referral.